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As a certified employee organization, what reports must I file with PERB at the end of every fiscal year?

Answer:

The statutory annual reporting requirements for certified employee organizations are set out in Iowa Code section 20.25 and PERB rule 621-8.2(20). Every certified employee organization must file (1) a PERB Annual Report, (2) a financial report, and (3) an audit statement, within 90 days of the conclusion of its fiscal year. For example, if the employee organization’s fiscal year ends on December 31, the required reports must be received by PERB no later than March 31st.

File the annual report, the financial report and the audit statement with PERB. Annual filings can be submitted using the agency's e-filing system. More information on e-filing can be found here: https://perb.iowa.gov/efiling/

A fillable PDF fo the PERB Annual Report can be found under FORMS. Completely fill out the report and provide the requested information. For section1(a) ("name of organization"), you must use the name of the organization as certified by PERB (see list of UNITs). The final section fo the report ("pledge") must be signed and notarized.

Complete or obtain a financial report for the employees organization's fiscal year just ended that sets forth the cash balance from the previous fiscal year, a listing of sources and amounts of income, an identified listing of disbursements, and a closing balance. A fillable PDF sample of a financial report is available under FORMS. Employee organizations may use the provided sample format to submit their financial information.

Complete an audit statement that provides, "The financial report has been reviewed and found to be true and accurate." This statement must be signed by an auditing committee or a person(s) who hold no other office in the employee organization and who did not prepare the financial report. A fillable PDF sample of an audit statement is available under FORMS. Employee organizations may use the provided sample as its audit statement.